senate Bill S6120

2021-2022 Legislative Session

Establishes a tax credit for the adoption of a dog or cat

download bill text pdf

Sponsored By

Current Bill Status - In Senate Committee Budget And Revenue Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (1)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Apr 12, 2021 referred to budget and revenue

S6120 (ACTIVE) - Details

Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §606, Tax L
Versions Introduced in Other Legislative Sessions:
2015-2016: S4576
2017-2018: S614
2019-2020: S621

S6120 (ACTIVE) - Summary

Establishes a tax credit for the adoption of a dog or cat; establishes a $100 credit for a maximum of three dogs or cats per taxable year.

S6120 (ACTIVE) - Sponsor Memo

S6120 (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6120
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                              April 12, 2021
                                ___________
 
 Introduced  by  Sen.  BOYLE  -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 AN ACT to amend the tax law, in relation to establishing  a  tax  credit
   for the adoption of a dog or cat
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
 subsection (kkk) to read as follows:
   (KKK)  CREDIT  FOR THE ADOPTION OF DOGS OR CATS. (1) GENERAL. AN INDI-
 VIDUAL TAXPAYER SHALL BE ALLOWED A CREDIT FOR TAXABLE YEARS BEGINNING ON
 OR AFTER JANUARY FIRST, TWO THOUSAND TWENTY-ONE AGAINST THE TAX  IMPOSED
 BY  THIS ARTICLE FOR THE ADOPTION OF A MAXIMUM OF THREE DOGS OR CATS PER
 TAXABLE YEAR FROM A QUALIFYING POUND, SHELTER, DULY INCORPORATED SOCIETY
 FOR THE PREVENTION OF CRUELTY TO ANIMALS, HUMANE SOCIETY,  DOG,  CAT  OR
 OTHER  PROTECTIVE  OR RESCUE ASSOCIATION. THE AMOUNT OF THE CREDIT SHALL
 BE ONE HUNDRED DOLLARS PER DOG OR CAT, FOR A MAXIMUM OF  THREE  DOGS  OR
 CATS  PER  TAXABLE YEAR, PROVIDED THAT KEEPING SUCH DOG OR CAT IS NOT IN
 VIOLATION OF ANY APPLICABLE PROVISIONS OF FEDERAL, STATE OR LOCAL LAW.
   (2) PROOF OF CLAIM. THE COMMISSIONER MAY REQUIRE A QUALIFIED  TAXPAYER
 TO  FURNISH PROOF OF SPAYING OR NEUTERING IN SUPPORT OF HIS OR HER CLAIM
 FOR CREDIT UNDER THIS SUBSECTION.
   (3) WHEN CREDIT ALLOWED. THE CREDIT PROVIDED FOR  IN  THIS  SUBSECTION
 SHALL  BE  ALLOWED  WITH  RESPECT  TO THE TAXABLE YEAR, COMMENCING AFTER
 JANUARY FIRST, TWO THOUSAND TWENTY-ONE, IN  WHICH  THE  DOG  OR  CAT  IS
 ADOPTED.
   §  2.  This  act  shall  take  effect  immediately  and shall apply to
 adoptions in taxable years beginning on and after January 1, 2021.
 

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09815-01-1

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